The daily morning Astorian. [volume] (Astoria, Oregon) 1883-1899, 1887-09-27

district attorney, have to report that I
have visited the several county offices, to
wit:
County clerks Office, sheriff's Office,
county treasurer's Office, assessors Office,
county judges, coroner's and county
school superintendent's.
First, carefully examined the cash re-
ceipts and disbursements as per county
clerks records of same from the 18th day
tof Sept, A. ID. 1877, to July I'd, A. ID.
1887. / have added up each DIR. and Cr
entry and made balance sheet of same,
and find the entries and additions correct
and the books of the county clerk are
balanced correctly. / found all books
and important papers belonging to the
county clerks Office in their proper place
and well taken care of in case of fire and
convenient to be had in case of reference.
While / find the county clerks records
of cash receipts and disbursements from
Sept. Is, A. ID. 1877, to the year 1884, all
correct, yet there is not that system in
the several entries that should appear in
every "cash entry" For instance, in
places during above named period many
entries are made without giving an item
keeping accounts does not In any way
affect the additions of the DR.. and Cr.
columns, it is not so good a mode of
bookkeeping as to always itemize every
item of cash receipts and disbursements,
so that anyone who wishes can quickly
compare the entries with the receipts for
cash disbursements, and the resources
with the several memoranda accounts
with the county. / find that the books
in the county clerks Office since the year
1894, up to the present time are kept
more Systematically and are correct and
plain to be understood.
Second, visited the office OF the coln-
ty treasurer, and examined his books
and found them to be correctly balanced
and properly kept, agreeing with the
several county treasurer's reports to the
county court, which previously exam
ined.
Third, the county judges books and
all appertaining thereto are perfect, and
as far as / was able to Judge, kept in q
legal and impartial manner.
Fourth, Sheriff's books, accounts and
ell papers, found correctly kept. l ex-
amiRed the taxes collected for the years
1885 and 1886, and made trial balance
sheet of the cash receipts of those years.
| find the footings correct and proper
entries made, and the accounts balance.
find by examination of the assess
ment roll of Clatsop county, Oregon, for
the year 1885, about 81, 4,000 still remain
delinquent. That for the year 1886 only
about $500, now remains delinquent.
4. Fifth, the county school superintend-
ent's Office found kept in a very salts
factory manner, and by going over the
books of the Office find all of the sever
al school districts have received their
proper amount of county and state
school funds.
Sixth, the justice of the peace Office,
A. A. Cleveland, Is kept Systematically,
and all his books, records of proceedings
and correctly kept, and ali papers handy
for reference, etc.
Seventh, at the coroner's Office was
informed that Mr.. j. G. Ross, the coun-
ty coroner, had moved to California and
the Office was being filled by Surprenant
& Ferguson, pro tenn.
Eight, as far as / have been able to as
certain the county commissioners are
filling their Offices satisfactory, and all
records of their proceedings / find cor
rect
Ninth, the county assessors books
found many persons are not equally as
Sessed and many improvements not as
sessed at all, otherwise / find the as
roll correct and legally kept.
The county road supervisor being alb
sent l have not been able to look over
his books, but understand they are cor
rect.
] find after balancing the cash receipts
and disbursements for Clatsop county,
Oregon, Sept. 18th, A. D., 1877, and end
ing July I'd, A. D., 1887, and comparing
issued, ETC., with the books of
the county treasurer that on the I'd day
of July, A. D., 1887, there was cash in
the county treasury Sl0,055.34, a summa-
ry of which respectfully submit iu the
financial report of Clatsop
county.
Respectfully submitted to the grand
jury of Clatsop county, Oregon.
&. w. SHIvELY.